A person (other than a corporation as set forth in Appended Table I of the Corporation Tax Act (Table of Public Corporations) or any other person prescribed by Cabinet Order) that transfers gold or platinum bullion or gold or platinum coins (hereinafter referred to as "gold bullion and similar items" in this Article) and that is paid, in Japan, a consideration for transferring the gold bullion and similar items (other than a consideration the amount of which does not exceed the amount specified by Cabinet Order) by the person to which the gold bullion and similar items are transferred, must notify the person to which the gold bullion and similar items are transferred (limited to a person engaged in the business of buying and selling gold bullion and similar items; hereinafter referred to as the "payer" in this Article) of the name, domicile (or a place as prescribed by Ministry of Finance Order, if the person has no domicile in Japan; hereinafter the same applies in this Article), and individual number or corporate number thereof (or the name and domicile thereof, for a person that has neither an individual number nor a corporate number or any other person prescribed by Cabinet Order; hereinafter the same applies in this Article) by the time the person is paid, pursuant to Cabinet Order. In such a case, the person that is so paid must present a copy of the residence certificate or certificate of registered information thereof and any other document prescribed by Cabinet Order to the payer, or transmit an electronic certificate for signature or similar record to the payer, pursuant to Cabinet Order, and the payer must verify the name, domicile, and individual number or corporate number of which the payer has been notified against those documents or that electronic certificate for signature or similar record, pursuant to Cabinet Order.